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Type: Journal article
Title: The Court’s power to grant a stay and the interaction with the commissioner’s garnishee power
Author: Villios, S.
Citation: Australian Tax Law Bulletin, 2017; 4(2):26-31
Publisher: LexisNexis
Issue Date: 2017
ISSN: 2203-9481
Statement of
Sylvia Villios
Abstract: This article considers the authority of the Administrative Appeals Tribunal (AAT) and Federal Court to grant a stay of execution of judgment when the Commissioner of Taxation (Commissioner) has instituted a recovery proceeding in respect of an assessment debt while a challenge to that assessment is pending before the AAT or the Federal Court. Further, the article considers the validity of the Commissioner’s garnishee notice under Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA 1953) (s 260–5 notice) which is issued after the AAT or Federal Court grants a stay and while the appeal or review proceedings are still pending.
Keywords: Court; Court Power; Commissioner's Garnishee power
Rights: © LexisNexis. All rights reserved.
RMID: 0030098027
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Appears in Collections:Law publications

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